Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses
This article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expens...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education
2024-05-01
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| Series: | Омский научный вестник: Серия "Общество. История. Современность" |
| Subjects: | |
| Online Access: | https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2024/%D0%A2.9,%20%E2%84%962%20(%D0%9E%D0%98%D0%A1)/153-163%20%D0%9A%D0%B0%D0%BB%D0%B8%D0%BD%D0%B8%D0%BD%D0%B0%20%D0%9D.%20%D0%9C.,%20%D0%91%D0%B0%D0%BB%D0%B0%D1%88%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%90..pdf |
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| _version_ | 1832572956244443136 |
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| author | N. M. Kalinina E. A. Balashova |
| author_facet | N. M. Kalinina E. A. Balashova |
| author_sort | N. M. Kalinina |
| collection | DOAJ |
| description | This article discusses current issues related to planning an audit of the financial results
of a business entity, in particular, it outlines organizational and methodological
approaches to auditing expenses. The authors summarized the existing methods
for auditing various groups of company expenses, systematized the experience of
conducting audits taking into account the norms of the current legislation of the
Russian Federation. The author’s vision of the organizational and methodological
design of planning an expense audit is proposed, an audit program is developed,
a list of auditor working documents is generated, and practical recommendations
are given. |
| format | Article |
| id | doaj-art-89e8af9784124b38bdb40dd934eef0a9 |
| institution | Kabale University |
| issn | 2542-0488 2541-7983 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education |
| record_format | Article |
| series | Омский научный вестник: Серия "Общество. История. Современность" |
| spelling | doaj-art-89e8af9784124b38bdb40dd934eef0a92025-02-02T06:08:21ZengOmsk State Technical University, Federal State Autonomous Educational Institution of Higher EducationОмский научный вестник: Серия "Общество. История. Современность"2542-04882541-79832024-05-019215316310.25206/2542-0488-2024-9-2-153-163Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expensesN. M. Kalinina0https://orcid.org/0000-0001-9364-3686E. A. Balashova1https://orcid.org/0000-0002-2242-8783Omsk State Technical UniversityOmsk State Technical UniversityThis article discusses current issues related to planning an audit of the financial results of a business entity, in particular, it outlines organizational and methodological approaches to auditing expenses. The authors summarized the existing methods for auditing various groups of company expenses, systematized the experience of conducting audits taking into account the norms of the current legislation of the Russian Federation. The author’s vision of the organizational and methodological design of planning an expense audit is proposed, an audit program is developed, a list of auditor working documents is generated, and practical recommendations are given.https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2024/%D0%A2.9,%20%E2%84%962%20(%D0%9E%D0%98%D0%A1)/153-163%20%D0%9A%D0%B0%D0%BB%D0%B8%D0%BD%D0%B8%D0%BD%D0%B0%20%D0%9D.%20%D0%9C.,%20%D0%91%D0%B0%D0%BB%D0%B0%D1%88%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%90..pdfaccountingauditauditorcostsmethodologyaudit reportaudit program |
| spellingShingle | N. M. Kalinina E. A. Balashova Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses Омский научный вестник: Серия "Общество. История. Современность" accounting audit auditor costs methodology audit report audit program |
| title | Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses |
| title_full | Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses |
| title_fullStr | Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses |
| title_full_unstemmed | Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses |
| title_short | Planning the audit of results of the financial and economic activities of an enterprise: organizational and methodological aspect of auditing expenses |
| title_sort | planning the audit of results of the financial and economic activities of an enterprise organizational and methodological aspect of auditing expenses |
| topic | accounting audit auditor costs methodology audit report audit program |
| url | https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2024/%D0%A2.9,%20%E2%84%962%20(%D0%9E%D0%98%D0%A1)/153-163%20%D0%9A%D0%B0%D0%BB%D0%B8%D0%BD%D0%B8%D0%BD%D0%B0%20%D0%9D.%20%D0%9C.,%20%D0%91%D0%B0%D0%BB%D0%B0%D1%88%D0%BE%D0%B2%D0%B0%20%D0%95.%20%D0%90..pdf |
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